Concessional (before-tax) superannuation contributions cap for FY2025-26: $30,000.

Working:
- The general concessional contributions cap is indexed in $2,500 increments in line with movements in Average Weekly Ordinary Time Earnings (AWOTE).
- The cap rose from $27,500 (FY2021-22 to FY2023-24) to $30,000 from 1 July 2024 (FY2024-25).
- Indexation did not trigger a further increase for FY2025-26, so the cap remains $30,000 for the 2025-26 financial year.
- This cap is the combined total of employer Superannuation Guarantee contributions, salary sacrifice contributions, and personal contributions claimed as a tax deduction, before any unused carry-forward concessional cap amounts (available to those with a Total Superannuation Balance under $500,000) are applied.

Controlling authority: Income Tax Assessment Act 1997 (Cth), section 291-20 (concessional contributions cap), with the indexation mechanism set out in Subdivision 960-M of that Act. The Australian Taxation Office (ATO) publishes and administers the indexed cap amount each financial year under this statutory framework.